TaxClinic
Practical
Advice
on Current Issues
Editor:
Frank J. OConnell, Jr.,
CPA, J.D.
Crowe Chizek
Oak Brook, IL
IN THIS
DEPARTMENT
Corporations &
Shareholders
The burden of
BILs
Estates, Trusts &
Gifts
Charitable
gifts of partial and undivided interests
Expenses
Documenting
deductions for investment banking fees
Maximizing the
deduction for personal use of an aircraft
Individuals
Personal
residence gain exclusion: unforeseen circumstances safe harbors
Partners &
Partnerships
Withholding
requirements for partnerships with foreign partners
Real Estate
Benefits and
drawbacks for rental real estate professionals
Investor vs.
dealer status
S Corporations
ESBTs: Perhaps
more advantages than disadvantages
The AJCA aids
financial institutions seeking S status
Special
Industries
Qualified
zone academy bonds
If you would like
additional information about these items, contact Mr. OConnell at (630)
574-1619 or
foconnell@crowechizek.com.
Unless otherwise indicated, contributors are members of or
associated with Crowe Chizek.
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